Articles by CA S K MISHRA

GST on Inter-Branch Supply: Rules & Valuation

Posted by CA S K MISHRA 11 August 2021 38740 Views

Understand GST implications for inter-branch and inter-unit supplies. Learn about valuation rules, invoicing, and input tax credit eligibility.

TDS under Section 194-O for E-Commerce Operators

Posted by CA S K MISHRA 25 November 2020 11964 Views

Understand TDS obligations for e-commerce operators under Section 194-O. Learn deduction rates, thresholds, and exceptions. Get compliant today!

GST TDS FAQs: Section 51 Explained

Posted by CA S K MISHRA 23 November 2020 9543 Views

Understand GST TDS with our FAQs. Learn who deducts, when, rates, deposit dates, filing, and exemptions under Section 51 of the CGST Act.

Sale of Scrap materials: Applicability of GST and TDS

Posted by CA S K MISHRA 14 November 2024 97050 Views

The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.

Registration under GST for works contract

Posted by CA S K MISHRA 23 August 2019 17902 Views

The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ...

New return filing system under GST

Posted by CA S K MISHRA 08 April 2020 18438 Views

IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail...

GST Audit - An overview

Posted by CA S K MISHRA 29 December 2019 8293 Views

INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service

Reverse Charge (RCM) U/s 9(4) of CGST Act,2017

Posted by CA S K MISHRA 24 November 2019 29283 Views

The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a...

GST on sale or leasing of land

Posted by CA S K MISHRA 06 July 2019 9609 Views

The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope

TDS/TCS provision under GST effective from 1st October 2018

Posted by CA S K MISHRA 13 March 2019 21772 Views

Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2